WVC 8-22-6
§8-22-6. Contributions; prior, earned and total service credits;
service breaks.
Until June thirty, one thousand nine hundred sixty-seven, each
member shall pay into the fund six percent of his monthly salary up
to four hundred dollars a month. After June thirty, one thousand
nine hundred sixty-seven, each member shall contribute six percent
of his monthly salary without any such maximum limitation.
Effective the first day of January, one thousand nine hundred
eighty-seven, a city may provide that contributions made by a
member shall be before-tax, as permitted by section 414(h)(2) of
the Internal Revenue Code. Each member shall continue to make such
contributions until such time as such member retires or until he
has contributed to the fund for a period of thirty-five years, that
is, has thirty-five years of "earned service credit."

For prior service, each participating employee, in the employ
of the city on the effective date of the fund, shall be credited,
as of such date, with a prior service credit equal to the period or
periods of service that the member has rendered to the city prior
to the effective date of the fund. Any employee who is in the
employ of the city on the effective date of the fund and who
becomes a member of the fund shall be entitled to prior service
credit even though such prior service was not continuous. Any
individual who is not in the employ of the city on the effective
date of the fund but who has been employed by the city in the past
shall be entitled to prior service credit if he returns to the service of the city within two years from the date of the
termination of his service and becomes a member of the fund within
such two-year period.

Effective the first day of January, one thousand nine hundred
eighty-seven, a city may provide that members who have been
honorably discharged from the military shall receive up to two
years prior service credit for military service prior to their
employment with the city.

A member upon separation from the service shall be entitled to
withdraw his contributions without interest in lieu of any benefits
to which he may be entitled. A city may provide that contributions
are credited with interest at the rate of six percent compounded
annually from the first day of January, one thousand nine hundred
eighty-seven. If such employee returns to the service of the city
within two years and becomes a member of the fund, he shall be
considered as a new employee and shall have forfeited all prior
service credits unless he shall repay to the fund in cash at the
time of reemployment the amount of money which he has withdrawn
plus four percent interest compounded annually on said amount
during the time he was separated from the service, but effective
the first day of January, one thousand nine hundred eighty-seven,
a city may require six percent interest. If, however, the break in
service of such member is more than two years, he shall not be
entitled to any prior service credit nor shall he be entitled to
redeposit withdrawals but he shall reenter the fund as a new member.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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